“Absentee Tax”的意思、由来-开放百科全书

Absentee Tax was a tax charged in the early 1900s to those individuals who held property in New Zealand but were not resident in that country and had moved out of it. A similar tax was introduced in New Zealand in 2008.

In Ireland

Absentee Tax was first imposed in Ireland in 1715. There were too many exceptions in the Act and hence it lapsed in 1753. The logic behind the tax was the loss of revenue due to absenteeism. In 1868 Thorold Rogers proposed the trebling of Income tax for absentee land owners^[1] which was later rejected.

In New Zealand

In New Zealand it was feared that the tax might discourage the migration of the people to the colonies.^[3]

In 2008 two new acts were passed, the Limited Partnership Act 2008 (No 1 of 2008) and the Taxation (Limited Partnerships) Act 2008. The amendments to the Income tax Act 2007 included Section HD20 which states that the person is called an agent if they carry business on behalf of an absentee, and Section HD 20B that states that the partner is liable for the tax liability of an absentee limited partner.^[4]

References

1. ^{{cite book|title=Economic Thought and the Irish Question 1817-1970|url=https://books.google.com/books?id=Tks7AAAAIAAJ&pg=PA56|accessdate=6 October 2012|publisher=CUP Archive|page=56|id=GGKEY:5QJY1ZR3E5Q}}
2. ^{{cite book|author=Joseph Dana Miller|title=The Single tax review|url=https://books.google.com/books?id=IvQtAAAAYAAJ&pg=PA115|accessdate=6 October 2012|year=1915|publisher=Joseph Dana Miller|page=115}}
3. ^{{cite book|author=New Zealand. Parliament. House of Representatives|title=Parliamentary debates|url=https://books.google.com/books?id=CtYDAAAAYAAJ&pg=PA7|accessdate=6 October 2012|year=1891|publisher=s.n.|page=7}}
4. ^{{cite book|author=CCH editors|title=New Zealand tax legislation for students|url=https://books.google.com/books?id=T6XfajSOusIC&pg=PA7|accessdate=6 October 2012|year=2009|publisher=CCH New Zealand Limited|isbn=978-0-86475-777-7|page=7}}